The tariff classification of a water treatment system from Canada

NY J88735 October 1, 2003 CLA-2-84:RR:NC:1:104 J88735 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. Jean Hebert Affiliated Customs Brokers Limited 411 rue des Recollets Montreal, Quebec, Canada H2Y 1W3 RE: The tariff classification of a water treatment system from Canada Dear Mr. Hebert: In your letter dated September 15, 2003 on behalf of Ozomax Ltd. of Quebec, Canada you requested a tariff classification ruling. You have previously indicated that complete systems for filtering and purifying water with ozone gas include three different parts: 1. air compressor and air preparation equipment for the ozonator (compressor, air dryer, oxygen concentrator, air filters) This is the pre-treatment phase and includes filtration of suspended matter and pH adjustment. 2. ozone generator (power supply, ozonator & measuring/controlling instruments). 3. water filtration (filtering media like activated carbon or sand). This is the post-treatment phase which removes suspended matter and by-products of ozone oxidation. The system models at issue all begin with the prefix “OZO”, e.g., OZO 1ST. The suffixes define the type or size and the number of corona tubes in the ozone generator, e.g., ST - short tube, LT - long tube, HD - heavy duty. Other models include (all beginning OZO): OZO 2HD, 4HD, 4LT, 8 LT, 12LT, 16LT, 20LT, 24LT, 28LT, 32LT, 40LT and XLT. The number is the number of corona tubes. The XLT is the largest and can have up to 200 tubes. The systems employ the corona discharge principle in addition to pre-treatment and post-treatment filtering. Air passes through the corona lamp and the electricity modifies the oxygen to ozone. The ozone is injected into the water by pressure or venturies. The ozone generator is fed from an air dryer or oxygen concentrator to increase the ozone production. The Ozomax website indicates that water treatment applications include residential, commercial and industrial. You have indicated in a telephone conversation of September 30, 2003, that certain components may or may not be included depending on the application. For example, a system for a residential application may not include items such as the air compressor, retention tank (to allow more time to complete the ozone reaction), chlorine injector and pump, all mentioned in the Ozomax literature. A commercial or industrial application would generally require these items due to the volume of water treated and other considerations. All of the requisite filtering apparatus will be included in each shipment. You have suggested that classification should be under HTS subheading 8421.21.0000, which provides for filtering or purifying machinery and apparatus for liquids: for filtering or purifying water. In support of this, you cite NY ruling 889108 of September 22, 1993 which classified a water treatment system that included an ozone generator under 8421.21. You have also mentioned that these systems should be regarded as functional units. (See section XVI, note 4.) The applicable subheading for the Ozomax water treatment system models described above will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for liquids: for filtering or purifying water. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division